Should he go to Spurs, he would join Jan Vertonghen, Christian Eriksen and Nacer Chadli, all of whom have swapped Dutch football for the White Hart Lane club.
Depay netted twice for his country in Brazil, against Australia and Chile.
Former Southampton boss Pochettino has already performed surgery on the defence he inherited from the axed Tim Sherwood, drafting in left-back Ben Davies, centre-back Eric Dier and talented keeper Michel Vorm.
A planned ?17million deal for Villarreal defender Mateo Musacchio should also go through, despite a hitch over third-party issues.
That would clear the way for Spurs' captain Michael Dawson and and fellow defender Younes Kaboul to find new clubs.
Both players are valued at around ?6million by the north Londoners, with Italian side Lazio keen on Kaboul and Hull interested in Dawson.
